Accurate evaluation of bowel viability remains one of important problems confronting the surgeon Pulse oximetry has been proposed as an appropriate and feasible technique in the assessment of bowel viability in recent years The aim of this study was to determine accurate of bowel viability using pulse oximetry. For this purpose, segmental isc-heamic model were performed in six dogs. To carry out segmental ischemia, the artery and vein of the jejunal segments were clamped completely with Bulldog clamps. The jejunal segments were ligated with penrose drains in its proximal and distal ends for luminal occlusion in all animals. Oxygen saturation was measured with probes applied to the antimesentric border of ischeamic jejunal segment. Moreover, intestinal mucosal damage was also determined histopathologicaiy In conclusion, pulse oximetry was found to be reliable and useful in the determination of bowel viability.